Section 35

Subject to the provisions of this Act, there must be paid to the competent authority a tax known as a development charge in respect of every development of land authorised by any planning or conservation permission, except where the planning permission or conservation permission is granted for a specified period of 10 years or less.

Subject to section 39, any development charge payable in respect of any development of land is the difference between the Development Baseline and the Development Ceiling for that land.

Development Baseline and Development Ceiling have the meanings given to them in section 36 and must be calculated in accordance with the prescribed method and rates.